10. November 2021 Supreme Tax Court: Further landmark ruling on intra-group fi ... The Supreme Tax Court issued a further landmark ruling in the area of intra-group financing by which the court strengthens the consideration of risk premiums for subordinated and unsecured loans. Kategorien: Supreme Tax Court cases, Transfer pricin ...Schlagwörter: unsecured loan, intra-group financing, s ...
24. Oktober 2021 Supreme Tax Court rules on arm’s length interest on intercom ... In a most recent judgment, the Supreme Tax Court decided on the transfer pricing method to determine an arm's length interest on intercompany loans. In its decision the highest tax court also provides some guidelines on the parameters to be observed from a purely tax point of view. Also, the court takes time to compare the adequacy of the various standard methods under review. Kategorien: Supreme Tax Court cases, Transfer pricin ...Schlagwörter: arm's length, intercompany loan, compara ...
